{"id":"F2016L01519","name":"Excise (Volume of Liquid Fuels – Temperature Correction) Determination 2016 (No. 2)","slug":"excise-volume-of-liquid-fuels-temperature-correction-determination-2016-no-2","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":95164,"registerId":"commonwealth-F2016L01519-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Excise (Volume of Liquid Fuels – Temperature Correction) Determination 2016 (No. 2)","content":"Legislative Instrument\n\nExcise (Volume of Liquid Fuels – Temperature Correction) Determination 2016 (No. 2)\n\nI, Deborah Jenkins, Acting Deputy Commissioner of Taxation, make this determination under section 65 of the Excise Act 1901 (‘Excise Act’).\n\nDeborah Jenkins\n\nActing Deputy Commissioner of Taxation\n\nDated: 13/9/2016\n\nName of determination\n\n    This determination may be cited as the Excise (Volume of Liquid Fuels – Temperature Correction) Determination 2016 (No. 2).\n\nCommencement\n\n    2. This determination commences on the day after it is registered.\n\nRepeal of previous determination\n\n    3. Excise (Volume of Liquid Fuels – Temperature Correction) Determination 2016 (No. 1) (the previous determination) - F2016L00133, registered on 22 February 2016, is repealed on commencement of this determination.\n\nDetermination\n\n5. This determination is a legislative instrument for the purposes of the Legislation Act 2003 (‘Legislation Act’).\n\n6. This determination applies to liquid fuel delivered for home consumption pursuant to section 61C of the Excise Act on or after the date of commencement.\n\nObject\n\n6. Under section 65 of the Excise Act, the CEO may determine rules for working out the volume of excisable goods including fuel.\n\n7. These rules govern the volume of liquid fuel for the purposes of working out the amount of excise duty payable on such fuel.\n\n    Determining the volume of fuel\n\n8. The volume of liquid fuel for working out the amount of excise duty payable must be determined at the time of delivery for home consumption using one of the permissible methods.\n\n9. Permissible methods for determining the volume of fuel are:\n\n1.  Method 1 – depending on the type of liquid fuel, the use of the appropriate temperature correcting method as set out in sub-paragraphs 10(a) or 10(b) below to convert the volume of the fuel to 15º Celsius; or\n\nb. Method 2 – measurement of volume at ambient temperature.\n\n10. For the purposes of sub-paragraph 9(a), the appropriate temperature correcting method depends on the type of liquid fuel as follows:\n\n1.  For fuels classified to sub-items 10.5, 10.6, 10.7, 10.10, 10.12, 10.17, 10.18, 10.21 and 10.30 of the Schedule - the use of the American Society for Testing and Materials (ASTM) Petroleum Measurement Tables Volume Correction Factors, Volume VIII, to convert the volume of the fuel to 15° Celsius; or\n\nb. For fuel classifiable to sub-item 10.20 of the Schedule,\n\n1.  the use of the American Society for Testing and Materials (ASTM) Petroleum Measurement Tables Volume Correction Factors, Volume VIII, to convert the volume of the fuel ethanol to 15° Celsius wherein the density of the fuel ethanol is taken to be 785 kg/m3 at 15°C; or\n2.  the use of the Practical Alcohol Tables, to convert the volume of the fuel ethanol to 20° Celsius and then multiplying the result with a conversion factor of 0.995 to convert the volume of fuel from 20° Celsius to 15° Celsius.\n\n11. A person who has aggregated clearances of liquid transport fuels exceeding 50,000 litres per accounting period must use Method 1 for all fuel other than fuel to which Excise (Volume - recycled waste oil) Determination 2006 (No. 2) (or any subsequent Determination that replaces it) applies.\n\n12. A person who does not have aggregated clearances of liquid transport fuels exceeding 50,000 litres per accounting period and does not have a requirement on their periodic settlement permission to correct to 15º Celsius on all their liquid fuel clearances may use either Method 1 or 2 for all liquid fuel.\n\n13. For the purposes of paragraph 10, the versions of the incorporated ASTM Petroleum Measurement Tables Volume Correction Factors and the Practical Alcohol Tables that are current at the time of commencement of this determination are to be used.\n\n14. A person must use one Method for the duration of an accounting period, unless authorised in writing by the CEO to do otherwise.\n\nDefinitions\n\n15. The following expressions are defined for the purposes of this determination:\n\naccounting period means the 12 month period adopted for income tax purposes as provided by section 18 of the Income Tax Assessment Act 1936, or another period approved in writing by the CEO;\n\naggregated clearances means the volume of liquid transport fuels delivered for home consumption in the accounting period from a person’s excise licensed establishments based on historical data, or the volume of liquid fuels reasonably expected to be delivered for home consumption in an accounting period if no historical data is available;\n\nbiodiesel has the meaning given by subsection 3(1) of the Excise Tariff Act 1921;\n\nCEO means the Commissioner of Taxation (see subsection 4(1) of the Excise Act);\n\nexcise licensed establishment means premises that are specified in an Excise licence issued pursuant to section 39A of the Excise Act;\n\nfuel ethanol means denatured ethanol for use as fuel in an internal combustion engine;\n\nliquid fuels means goods of a kind that fall within a classification in item 10 of the Schedule to the Excise Tariff Act 1921 (the Schedule) excluding goods classified to sub-items 10.19A, 10.19B and 10.19C;\n\nliquid transport fuels means gasoline (including that used in an aircraft), diesel, kerosene (for use in an aircraft), fuel oil, fuel ethanol, biodiesel and blends of gasoline or diesel; and\n\nvolume correction factor (VCF) means a figure that is used to convert a volume taken at ambient temperature to a volume at 15º Celsius.","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":4,"scope_assessment":{"changed":false,"description":"This instrument replaces (repeals) the prior 2016 Determination (para 3) but stays within the same statutory scope granted by section 65 of the Excise Act: it prescribes methods for determining excisable fuel volumes, applicability, and administrative rules. It does not expand the types of goods subject to excise or add new categories outside the Excise Act's existing remit."},"complexity_factors":["Technical incorporation by reference to external measurement tables (ASTM Petroleum Measurement Tables and Practical Alcohol Tables) (paras 10, 13)","Different, fuel-specific correction rules (notably special rules for fuel ethanol) (para 10(b))","Threshold-based obligation (aggregated clearances >50,000 L triggers mandatory method) and aggregation definition (paras 11, 15)","Requirement to adopt one method per accounting period with limited CEO discretion to vary (para 14)","Cross-reference to other determinations (recycled waste oil) and Excise Act powers (paras 3, 6, 11)","Definitions and administrative elements affecting who counts as liable and how volumes are estimated (para 15)"],"plain_english_summary":"This Determination sets how to work out the taxable volume of liquid fuels delivered for home consumption: fuel volumes must be measured at delivery using either temperature correction to 15°C (using specified ASTM or Practical Alcohol tables for particular fuels) or measured at ambient temperature. Businesses with aggregated clearances above 50,000 litres per accounting period must use temperature correction. The Commissioner may approve exceptions and a single method must be used for each accounting period. It affects excise-licensed fuel suppliers and their measurement and record-keeping costs."},"flash_summary_failed":{"failed":true,"reason":"A positive credit balance is required for all requests, including BYOK, so fallback providers remain available. Add credits at https://vercel.com/d?to=%2F%5Bteam%5D%2F%7E%2Fai%3Fmodal%3Dtop-up to continue.","source":"analysis-cron"},"kimi_summary":{"content_quality":"ok","complexity_score":4,"scope_assessment":{"changed":false,"description":"This determination maintains its original narrow scope. It is a technical instrument that specifies measurement methodologies for excise duty calculations on liquid fuels. The 2016 (No. 2) version appears to be a replacement of the earlier 2016 (No. 1) determination (section 3), suggesting minor technical amendments rather than scope expansion. The instrument remains focused solely on temperature correction methodologies for volume measurement."},"complexity_factors":["11 defined terms in the interpretation section (section 15)","Cross-references to 3 other pieces of legislation (Excise Act 1901, Excise Tariff Act 1921, Income Tax Assessment Act 1936)","Conditional logic based on volume thresholds (50,000 litre threshold in section 11)","Nested sub-paragraphs (10(b)(i) and 10(b)(ii)) for ethanol-specific calculations","Incorporation by reference of external technical standards (ASTM Petroleum Measurement Tables and Practical Alcohol Tables)","Specific sub-item references to the Excise Tariff Schedule (10.5, 10.6, 10.7, 10.10, 10.12, 10.17, 10.18, 10.21, 10.30, 10.20)","Exception for recycled waste oil referencing another separate determination"],"plain_english_summary":"This law requires liquid fuel volumes used to calculate excise duty to be standardised to 15°C so taxes are fair and consistent despite thermal expansion or contraction.\n\nIt forces large suppliers (over 50,000 L/year) to apply precise temperature‑correction tables (ASTM) while smaller operators may opt to measure at ambient temperature. The rule prevents paying tax on deceptively larger or smaller volumes caused by temperature."}},"importantCases":[],"_links":{"self":"/api/acts/excise-volume-of-liquid-fuels-temperature-correction-determination-2016-no-2","history":"/api/acts/excise-volume-of-liquid-fuels-temperature-correction-determination-2016-no-2/history","analysis":"/api/acts/excise-volume-of-liquid-fuels-temperature-correction-determination-2016-no-2/analysis","conflicts":"/api/acts/excise-volume-of-liquid-fuels-temperature-correction-determination-2016-no-2/conflicts","importantCases":"/api/acts/excise-volume-of-liquid-fuels-temperature-correction-determination-2016-no-2/important-cases","documents":"/api/acts/excise-volume-of-liquid-fuels-temperature-correction-determination-2016-no-2/documents"}}